Company No: 09082655 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Alfred David Allen
	Richard Oliver Allen

REGISTERED OFFICE	2 Leman Street
	London
	E1W 9US
	United Kingdom

COMPANY NUMBER

09082655 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Kings House
	101-135 Kings Road
	Brentwood
	Essex
	CM14 4DR
	United Kingdom

	Note	2026		2025
		£		£
Fixed assets
Intangible assets	3	9,591		13,132
Tangible assets	4	80		123
		9,671		13,255
Current assets
Stocks		464,047		470,953
Debtors	5	1,144,245		755,656
Cash at bank and in hand	6	2,134,076		1,897,061
		3,742,368		3,123,670
Creditors: amounts falling due within one year	7	( 628,999)		( 464,402)
Net current assets		3,113,369		2,659,268
Total assets less current liabilities		3,123,040		2,672,523
Provision for liabilities		( 301)		( 301)
Net assets		3,122,739		2,672,222
Capital and reserves
Called-up share capital		100		100
Profit and loss account		3,122,639		2,672,122
Total shareholder's funds		3,122,739		2,672,222

For the financial year ending 30 June 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Sunvit-D3 Limited (registered number: 09082655) were approved and authorised for issue by the Board of Directors on 08 October 2026. They were signed on its behalf by:

Richard Oliver Allen Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Sunvit-D3 Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2 Leman Street, London, E1W 9US, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets is reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill	5 years straight line
Other intangible assets	3 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	5 years straight line
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	5		5

3. Intangible assets

	Goodwill		Other intangible assets		Total
	£		£		£
Cost
At 01 July 2025	14,196		13,133		27,329
At 30 June 2026	14,196		13,133		27,329
Accumulated amortisation
At 01 July 2025	2,839		11,358		14,197
Charge for the financial year	2,839		702		3,541
At 30 June 2026	5,678		12,060		17,738
Net book value
At 30 June 2026	8,518		1,073		9,591
At 30 June 2025	11,357		1,775		13,132

4. Tangible assets

	Plant and machinery		Computer equipment		Total
	£		£		£
Cost
At 01 July 2025	40,262		4,203		44,465
At 30 June 2026	40,262		4,203		44,465
Accumulated depreciation
At 01 July 2025	40,139		4,203		44,342
Charge for the financial year	43		0		43
At 30 June 2026	40,182		4,203		44,385
Net book value
At 30 June 2026	80		0		80
At 30 June 2025	123		0		123

5. Debtors

	2026		2025
	£		£
Trade debtors	1,115,056		740,384
Other debtors	29,189		15,272
	1,144,245		755,656

6. Cash and cash equivalents

	2026		2025
	£		£
Cash at bank and in hand	2,134,076		1,897,061

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	148,102		110,088
Amounts owed to Group undertakings	92,797		72,311
Taxation and social security	195,854		167,672
Other creditors	192,246		114,331
	628,999		464,402

8. Ultimate controlling party

Parent Company:

ADAllen Pharma Limited